Self assessor payments
Once you have lodged a transfer duty transaction online using OSR Online, you should pay the duty - including any unpaid tax interest (UTI) and penalty tax that applies - within 14 days.
Electronic payments are the most convenient method, but we also accept cheque payments and money orders. Find out more about our payment options.
We will apply your payments in the following order: fees and charges, UTI, penalty tax and duty (as per the Taxation Administration Act 2001).
When you pay online, you do not need to send any documents to us to confirm it.
To make an electronic payment, you must quote the payment reference code (transaction number) for each transaction lodged through OSR Online. The reference number is on the Transaction statement summary that displays after you submit the transaction - this summary also explains how and when to pay.
You can pay electronically by:
- credit card using BPOINT - for amounts between $10 and $50,000 (a surcharge of 0.518% applies to Visa and Mastercard, and 1.4% to Amex)
- direct payment - through OSR Online
- electronic funds transfer (EFT).
To use direct payment, you need to first add your bank account details to OSR Online. Once a transaction has been submitted
- click on the payments tab
- locate your transaction number
- click Pay (a payment screen will appear for that transaction number)
- select your bank details
- click Make payment.
OSR Online also allows your client to pay their liability direct to us. If they decide to do this, print or email the Transaction statement summary to your client so they have the correct information.
Your client can pay by:
- credit card.
Remember to check the Payments tab and ensure that your client has paid the liability before endorsing the document. The length of time that your client's payment will take to appear in your payment history screen will depend on the time of day that your client pays and how long their financial institution takes to process the payment.
If your client's payment does not appear, contact us on 1300 132 685 to confirm that we have received the payment.
If you pay by cheque, you must:
- make your cheque payable to ‘Commissioner of State Revenue’
- pay by cleared funds (i.e. bank cheque or solicitor's trust account cheque)
- include a printout of the Transaction statement summary for each transaction being paid. Do not send any other paperwork with your cheque payments (e.g. copy of contract, concession form, instruction letter).
Unsigned cheques will be returned, and UTI will accrue until we've received full payment by cleared funds.
You can pay multiple transactions with a single cheque. You must attach a Transaction summary statement for each transaction to the cheque, and if the amount of the cheque is less than the total amount payable, you need to advise us which transaction has been underpaid.
- Last reviewed: 26 Nov 2020
- Last updated: 26 Nov 2020
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Office of State Revenue
For transfer duty self assessment queries:
- call 1300 132 685
- email email@example.com.
For queries on payroll tax, land tax and royalties:
- call 1300 300 734 (Australia) or +61 7 3179 2500 (overseas)
- send an email using our online enquiry form.